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TMI Blog1992 (2) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the effect that it wanted to deal with thirteen additional items of goods for the purpose of resale. The prayer was allowed by the Sales Tax Officer (opposite party No. 2) on July 12, 1991, giving effect to such amendment with effect from the date of application, i.e., July 17, 1989. A notice as per annexure 3 was issued by the Commissioner to the petitioner proposing to revise the order dated July 12, 1991, by which the amendment as prayed for on July 17, 1989, was allowed. He proposed to exercise power under section 23(4)(a) of the Act read with rule 80 of the Orissa Sales Tax Rules, 1947 (in short "the Rules"), as according to him the order of the Sales Tax Officer effecting amendment was erroneous so far as it was prejudicial t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Rules, by any person other than the Tribunal. Such power can be exercised on application by a dealer or person or on his own motion. Reasons for revision are to be recorded in writing. Rule 80 delineates power of the Commissioner to revise any order passed by the Additional Commissioner, the Special Additional Commissioner or the Assistant Commissioner within a period of two years from the date of passing of the order by the aforesaid authorities, and within three years from the date of passing of any order by the Sales Tax Officer. Such power can be exercised if it is considered that any order was erroneous in so far as it was prejudicial to the interest of the Revenue. Such power can be exercised after giving due opportunity of bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied an effective opportunity to show cause against the proposed action. The indication of the basis, even if it is accepted that the same was done, in the impugned order cannot be held sufficient compliance of the requirement to give an effective opportunity. 5. We, therefore, vacate the order passed by the Commissioner vide annexure 1. If so deemed necessary, he may issue a fresh notice to the petitioner indicating the reasons/grounds which according to him necessitate any order under section 23(4)(a) of the Act read with rule 80 of the Rules. We have not expressed any opinion about merits of the case as urged before us by the learned counsel for the petitioner and the learned counsel for the department. 6.. The writ application and Misc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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